Alabama Code 40-12-248. License taxes and registration fees – Trucks or truck tractors – Generally
Terms Used In Alabama Code 40-12-248
- following: means next after. See Alabama Code 1-1-1
- license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- Probate: Proving a will
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
- year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
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SCHEDULE OF BASE AMOUNTS |
|
|
Gross Vehicle |
|
|
Weight in Pounds |
Base Amount |
|
0 to 8,000 |
$10.70 |
|
8,001 to 10,000 |
17.50 |
|
10,001 to 12,000 |
52.50 |
|
12,001 to 18,000 |
85.00 |
|
18,001 to 26,000 |
117.50 |
|
26,001 to 33,000 |
150.00 |
|
33,001 to 42,000 |
260.00 |
|
42,001 to 55,000 |
292.50 |
|
55,001 to 64,000 |
325.00 |
|
64,001 to 73,280 |
357.50 |
|
73,281 to 80,000 |
407.50 |
|
80,001 or over |
445.00 |
|
SCHEDULE OF BASE AMOUNTS |
|
|
Gross Vehicle |
|
|
Weight in Pounds |
Base Amount |
|
0 to 8,000 |
$2.30 |
|
8,001 to 10,000 |
17.50 |
|
10,001 to 12,000 |
52.50 |
|
12,001 to 18,000 |
85.00 |
|
18,001 to 26,000 |
117.50 |
|
26,001 to 33,000 |
150.00 |
|
33,001 to 42,000 |
260.00 |
|
42,001 to 55,000 |
292.50 |
|
55,001 to 64,000 |
325.00 |
|
64,001 to 73,280 |
357.50 |
|
73,281 to 80,000 |
407.50 |
|
80,001 or over |
445.00 |
The total amount of the annual license tax and registration fee shall be limited with respect to trucks or truck tractors owned and used by a farmer for transporting farm products or the personal property of the farmer for use on his or her farm to a maximum of thirty dollars ($30) where the gross vehicle weight of the truck does not exceed 30,000 pounds; to a maximum of eighty-five dollars ($85) where the gross vehicle weight of the truck exceeds 30,000 pounds, but does not exceed 42,000 pounds; and to a maximum of two hundred fifty dollars ($250) where the gross vehicle weight of the truck or truck tractor is up to and including the class currently designated 80,001 pounds or over. The annual license tax and registration fee shall be limited with respect to trucks owned and used by any person for activities reasonably related to the harvesting and processing of forest products to a maximum of forty dollars ($40) where the gross vehicle weight of the truck does not exceed 30,000 pounds and to a maximum of sixty-five dollars ($65) where the gross vehicle weight exceeds 30,000 pounds, but does not exceed 42,000 pounds. Where the gross vehicle weight of a truck or truck tractor owned and used by any person for activities reasonably related to the harvesting and processing of forest products exceeds 42,000 pounds, the annual license tax and registration fee for the restricted tags shall consist of the base amount applicable to the truck tractor under the schedule base amounts set forth in this subsection, plus the additional amount applicable to the truck or truck tractor under the schedule of additional amounts set forth in this subsection.
For purposes of enforcement of farm truck license tags or of forest products truck license tags, all scaled weight shall be allowed a tolerance or a margin of error of 10 percent of the true gross or axle weights to allow for any climatic conditions.
For each truck tractor that is operated by a certificated motor carrier and that is operated exclusively within 15 miles of the corporate limits of the incorporated municipality in which it is customarily domiciled, but not including vehicles operating beyond the borders of Alabama, and which is registered in the county in which it is customarily domiciled, a total annual license tax and registration fee of three hundred dollars ($300) is imposed and shall be charged.
The total amount of the annual license tax and reg istration fee shall be limited to the following schedule for all self-propelled campers or house cars, but a self-propelled camper or a house car whose weight does not exceed 8,000 pounds, shall be subject to Section 40-12-273(b):
|
SCHEDULE OF BASE AMOUNTS |
|
|
Gross Vehicle |
|
|
Weight in Pounds |
Base Amount |
|
0 to 8,000 |
$10.70 |
|
8,001 to 12,000 |
25.00 |
|
12,001 to 18,000 |
50.00 |
|
18,001 to 26,000 |
87.50 |
|
26,001 to 33,000 |
137.50 |
|
33,001 to 42,000 |
250.00 |
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SCHEDULE OF ADDITIONAL AMOUNTS |
|
|
Gross Vehicle |
|
|
Weight in Pounds |
Base Amount |
|
0 to 8,000 |
$2.30 |
|
8,001 to 12,000 |
25.00 |
|
12,001 to 18,000 |
50.00 |
|
18,001 to 26,000 |
87.50 |
|
26,001 to 33,000 |
137.50 |
|
33,001 to 42,000 |
250.00 |
After having obtained a license under this section with respect to any truck or truck tractor, the owner thereof may during the then current tax year voluntarily increase the allowable gross vehicle weight for which the vehicle is licensed by filing a new statement declaring the vehicle’s gross weight, applying for a new license applicable to the appropriate gross vehicle weight classification, surrendering the license plates or tags previously obtained, and paying the difference between the fees applicable to a license for the higher weight classification desired and the fee in respect of the license so surrendered. The license classification of a truck or truck tractor may not be decreased, however, except once a year at the time new license tags or plates are purchased for the truck or truck tractor.